In 1996 LEGO released 3 Boats sets. The largest Boats set from 1996 was
4022 C26 Sea Cutter with a piece count of 193 and a retail price of $29.99. The current estimated value of all these Boats sets from this year is about $387.23 which represents a 614.9% growth.
The Boats theme was a LEGO System theme that ran from 1982 to 1996 and consisted of 12 sets. Unlike most town sets, the sets in the Boats, also known as Floating Boats, really did float in water. Initiakky the boats were made from single piece hulls but later sets introduced multi-hulled boats. After 1996 boats became part of the LEGO City theme.